Taxpayers (111 - 120 of 724 items)
Tax Preparer Regulation: IRS Needs a Documented Framework to Achieve Goal of Improving Taxpayer Compliance
GAO-11-336: Published: Mar 31, 2011. Publicly Released: Mar 31, 2011.
Paid preparers prepare about 60 percent of all tax returns filed, and their actions significantly affect the Internal Revenue Service's (IRS) ability to administer tax laws. Previously, GAO found that some preparers made significant errors in preparing tax returns and proposed stricter regulation of preparers. IRS is implementing new requirements for paid preparers that it believes will increase t...
2011 Tax Filing: IRS Dealt with Challenges to Date but Needs Additional Authority to Verify Compliance
GAO-11-481: Published: Mar 29, 2011. Publicly Released: Mar 31, 2011.
Every tax filing season is a large-scale undertaking during which the Internal Revenue Service (IRS) interacts with taxpayers by processing returns, issuing refunds, answering telephone calls, and providing other services, both face-to-face and on its Web site. As part of processing returns and before refunds are issued, IRS uses its statutory authority to automatically correct errors. This allows...
Taxpayer Account Strategy: IRS Should Finish Defining Benefits and Improve Cost Estimates
GAO-11-168: Published: Mar 24, 2011. Publicly Released: Mar 24, 2011.
In August 2008, the Internal Revenue Service (IRS) began defining a new strategy for modernizing the way it manages individual taxpayer accounts. The strategy, known as Customer Account Data Engine (CADE) 2, is expected to provide service, compliance, and other benefits to IRS and to taxpayers beginning in 2012. IRS expects to implement CADE 2 in three phases. The first phase is expected to be del...
Electronic Tax Return Filing: Improvements Can Be Made before Mandate Becomes Fully Implemented
GAO-11-344: Published: Mar 7, 2011. Publicly Released: Mar 7, 2011.
The Internal Revenue Service's (IRS) goal is to receive 80 percent of all major types of tax returns electronically by 2012. Legislation passed in November 2009 supports the 80 percent goal for individual income tax returns by requiring tax return preparers who file more than 10 individual returns per year to file them electronically, or e-file. In 2009, IRS electronically processed nearly 95.5 mi...
2010 Tax Filing Season: IRS's Performance Improved in Some Key Areas, but Efficiency Gains Are Possible in Others
GAO-11-111: Published: Dec 16, 2010. Publicly Released: Jan 18, 2011.
The Internal Revenue Service's (IRS) filing season is an enormous undertaking that includes processing individual income tax returns, issuing refunds, and responding to taxpayers. GAO was asked to assess IRS's 2010 filing season performance in relation to its goals and prior years' performance processing individual tax returns, answering telephones, and delivering Web and face-to-face services. To...
Small Businesses: Tax Compliance Benefits and Opportunities to Mitigate Costs on Third Parties of Miscellaneous Income Reporting Requirements
GAO-11-218T: Published: Nov 18, 2010. Publicly Released: Nov 18, 2010.
Third parties, often businesses, reported more than $6 trillion in miscellaneous income payments to the Internal Revenue Service (IRS) in tax year 2006 on Form 1099-MISC. Payees are to report this income on their tax returns. It has been long known that if these payments are not reported on 1099-MISCs, it is less likely that they will be reported on payee tax returns. In 2010, the reporting requir...
Financial Audit: IRS's Fiscal Years 2010 and 2009 Financial Statements
GAO-11-142: Published: Nov 10, 2010. Publicly Released: Nov 10, 2010.
Because of the significance of Internal Revenue Service (IRS) collections to overall federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements are fairly stated, and (2) IRS man...
Tax Gap: IRS Can Improve Efforts to Address Tax Evasion by Networks of Businesses and Related Entities
GAO-10-968: Published: Sep 24, 2010. Publicly Released: Oct 25, 2010.
A taxpayer can control a group of related entities--such as trusts, corporations, or partnerships--in a network. These networks can serve a variety of legitimate business purposes, but they also can be used in complex tax evasion schemes that are difficult for the Internal Revenue Service (IRS) to identify. GAO was asked to (1) describe what IRS knows about network tax evasion and how well IRS's t...
Tax Debt Collection: IRS Could Improve Future Studies by Establishing Appropriate Guidance
GAO-10-963: Published: Sep 24, 2010. Publicly Released: Oct 25, 2010.
In September 2006, the Internal Revenue Service (IRS) started the private debt collection (PDC) program for using private collection agencies (PCA) to help collect some unpaid tax debts. Aware of concerns that PCAs might cost more than using IRS staff, IRS began studying the collection costs and performance of PCAs and IRS. In March 2009, IRS announced that it would not renew its PCA contracts bas...
Tax Gap: IRS Has Modernized Its Business Nonfiler Program but Could Benefit from More Evaluation and Use of Third-Party Data
GAO-10-950: Published: Aug 31, 2010. Publicly Released: Sep 30, 2010.
The Internal Revenue Service (IRS) does not know how many businesses failed to file required returns, nor does it have an estimate of the associated lost tax revenue--the business nonfiling tax gap. Many cases it does investigate are unproductive because the business does not owe the return IRS expects. GAO was asked to assess (1) the data challenges of estimating the business nonfiler tax gap, (2...